USIMED: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
USIMED
Largest movements
- Current investments -€48,961
down €48,961 (-17.9%), from €273,321 to €224,359
- Tangible fixed assets +€23,472
up €23,472 (+170.7%), from €13,750 to €37,222
of which Furniture and vehicles: +€22,838
- Cash +€22,353
up €22,353 (+86.3%), from €25,914 to €48,268
mainly Current investments (+€48,961) and Other debts (+€14,661)
- Reserves -€20,013
down €20,013 (-6.3%), from €317,462 to €297,449
of which Distributable reserves: -€20,013
- Other debts +€14,661
new in 2024: €14,661
- Gross operating margin +€14,561
up €14,561 (+21.9%), from €66,634 to €81,196
- Financial charges +€9,595
up €9,595 (+11.9%), from €80,772 to €90,367
- Depreciation +€5,875
up €5,875 (+118.0%), from €4,979 to €10,855
- Taxes -€1,358
down €1,358, from €849 to -€509
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €330,032 | €324,510 | -€5,522 | -1.7% |
| Fixed assets | 21/28 | €13,750 | €37,222 | +€23,472 | +170.7% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €13,750 | €37,222 | +€23,472 | +170.7% |
| Plant, machinery and equipment | 23 | €0 | €634 | +€634 | |
| Furniture and vehicles | 24 | €13,750 | €36,588 | +€22,838 | +166.1% |
| Current assets | 29/58 | €316,282 | €287,287 | -€28,994 | -9.2% |
| Amounts receivable within one year | 40/41 | €17,047 | €14,660 | -€2,386 | -14.0% |
| Other amounts receivable | 41 | €17,047 | €14,660 | -€2,386 | -14.0% |
| Current investments | 50/53 | €273,321 | €224,359 | -€48,961 | -17.9% |
| Cash at bank and in hand | 54/58 | €25,914 | €48,268 | +€22,353 | +86.3% |
| Total equity and liabilities | 10/49 | €330,032 | €324,510 | -€5,522 | -1.7% |
| Equity | 10/15 | €329,862 | €309,849 | -€20,013 | -6.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €317,462 | €297,449 | -€20,013 | -6.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €315,602 | €295,589 | -€20,013 | -6.3% |
| Amounts payable | 17/49 | €170 | €14,661 | +€14,491 | +8515.5% |
| Amounts payable within one year | 42/48 | €170 | €14,661 | +€14,491 | +8515.5% |
| Trade debts | 44 | €170 | - | -€170 | |
| Suppliers | 440/4 | €170 | - | -€170 | |
| Other amounts payable | 47/48 | - | €14,661 | +€14,661 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,979 | €10,855 | +€5,875 | +118.0% |
| Other operating charges | 640/8 | €2,181 | €1,789 | -€393 | -18.0% |
| Gross operating margin | 9900 | €66,634 | €81,196 | +€14,561 | +21.9% |
| Operating profit (loss) | 9901 | €59,474 | €68,553 | +€9,079 | +15.3% |
| Financial income | 75/76B | €488 | €1,292 | +€804 | +164.8% |
| Recurring financial income | 75 | €488 | €1,292 | +€804 | +164.8% |
| Financial charges | 65/66B | €80,772 | €90,367 | +€9,595 | +11.9% |
| Recurring financial charges | 65 | €80,772 | €90,367 | +€9,595 | +11.9% |
| Profit (loss) for the period before taxes | 9903 | -€20,811 | -€20,522 | +€288 | +1.4% |
| Income taxes | 67/77 | €849 | -€509 | -€1,358 | |
| Profit (loss) for the period | 9904 | -€21,660 | -€20,013 | +€1,647 | +7.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,660 | -€20,013 | +€1,647 | +7.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.